/* TaxGyani - Privacy Policy */


    *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

    :root {
      --brand:        #0e3269;
      --brand-mid:    #1a4fa8;
      --brand-light:  #2563eb;
      --accent:       #f59e0b;
      --accent-soft:  #fffbeb;
      --green:        #10b981;
      --bg:           #f0f4f9;
      --surface:      #ffffff;
      --text:         #0f1d30;
      --muted:        #536880;
      --border:       #dae2ef;
      --pill-bg:      #e8eef9;
      --radius:       16px;
      --shadow-sm:    0 2px 8px rgba(14,50,105,.07);
      --shadow-md:    0 6px 28px rgba(14,50,105,.11);
    }

    html { scroll-behavior: smooth; }

    body {
      font-family: 'Plus Jakarta Sans', sans-serif;
      background: var(--bg);
      color: var(--text);
      line-height: 1.75;
      font-size: 15px;
    }

    /* ─── PROGRESS BAR ─── */
    #progress {
      position: fixed; top: 0; left: 0; z-index: 300;
      height: 3px; width: 0;
      background: linear-gradient(90deg, var(--accent), #f97316);
      transition: width .1s linear;
    }

    /* ─── NAVBAR ─── */
    header {
      position: sticky; top: 0; z-index: 200;
      background: var(--brand);
      box-shadow: 0 2px 16px rgba(0,0,0,.22);
    }
    .nav {
      max-width: 1240px; margin: 0 auto;
      padding: 0 28px;
      height: 66px;
      display: flex; align-items: center; justify-content: space-between;
    }
    .logo {
      display: flex; align-items: center; gap: 10px;
      text-decoration: none;
    }
    .logo-icon {
      width: 36px; height: 36px;
      background: var(--accent);
      border-radius: 9px;
      display: flex; align-items: center; justify-content: center;
      font-size: 1rem; font-weight: 900; color: var(--brand);
    }
    .logo-text {
      font-size: 1.22rem; font-weight: 800;
      color: #fff; letter-spacing: -.4px;
    }
    .logo-text span { color: var(--accent); }
    .nav-links {
      display: flex; align-items: center; gap: 24px;
    }
    .nav-links a {
      color: rgba(255,255,255,.72); text-decoration: none;
      font-size: .85rem; font-weight: 500;
      transition: color .2s;
    }
    .nav-links a:hover { color: #fff; }
    .nav-cta {
      background: var(--accent); color: var(--brand)!important;
      padding: 8px 18px; border-radius: 8px;
      font-weight: 700!important;
    }
    .nav-phone {
      display: flex; align-items: center; gap: 6px;
      color: rgba(255,255,255,.8)!important;
      font-size: .82rem!important;
    }

    /* ─── HERO ─── */
    .hero {
      background: linear-gradient(135deg, #0a2356 0%, var(--brand) 45%, #1a4fa8 100%);
      color: #fff;
      padding: 72px 28px 60px;
      text-align: center;
      position: relative; overflow: hidden;
    }
    .hero::after {
      content: '';
      position: absolute; inset: 0; pointer-events: none;
      background:
        radial-gradient(circle at 20% 50%, rgba(245,158,11,.12) 0%, transparent 60%),
        radial-gradient(circle at 80% 20%, rgba(37,99,235,.2) 0%, transparent 50%);
    }
    .hero-chip {
      display: inline-flex; align-items: center; gap: 8px;
      background: rgba(255,255,255,.1);
      border: 1px solid rgba(255,255,255,.18);
      backdrop-filter: blur(12px);
      border-radius: 50px; padding: 7px 18px;
      font-size: .78rem; font-weight: 600;
      letter-spacing: .6px; text-transform: uppercase;
      margin-bottom: 22px; position: relative; z-index: 1;
    }
    .hero-chip .live { width: 7px; height: 7px; background: #34d399; border-radius: 50%; }
    .hero h1 {
      font-family: 'Instrument Serif', serif;
      font-size: clamp(2.2rem, 5vw, 3.6rem);
      line-height: 1.12; margin-bottom: 16px;
      position: relative; z-index: 1;
    }
    .hero h1 em { color: var(--accent); font-style: italic; }
    .hero-sub {
      font-size: .97rem; color: rgba(255,255,255,.68);
      max-width: 560px; margin: 0 auto 32px;
      position: relative; z-index: 1;
    }
    .hero-pills {
      display: flex; flex-wrap: wrap; justify-content: center; gap: 10px;
      position: relative; z-index: 1;
    }
    .hero-pill {
      display: flex; align-items: center; gap: 7px;
      background: rgba(255,255,255,.08);
      border: 1px solid rgba(255,255,255,.15);
      border-radius: 50px; padding: 7px 16px;
      font-size: .8rem; color: rgba(255,255,255,.8);
    }
    .hero-pill svg { opacity: .7; flex-shrink: 0; }

    /* ─── LAYOUT ─── */
    .wrap {
      max-width: 1240px; margin: 0 auto;
      padding: 52px 28px 88px;
      display: grid;
      grid-template-columns: 270px 1fr;
      gap: 44px;
      align-items: start;
    }

    /* ─── TOC SIDEBAR ─── */
    .toc {
      position: sticky; top: 86px;
      background: var(--surface);
      border: 1px solid var(--border);
      border-radius: var(--radius);
      box-shadow: var(--shadow-md);
      overflow: hidden;
    }
    .toc-head {
      background: linear-gradient(135deg, var(--brand), var(--brand-mid));
      color: #fff; padding: 15px 20px;
      font-size: .73rem; font-weight: 700;
      text-transform: uppercase; letter-spacing: 1.2px;
      display: flex; align-items: center; gap: 8px;
    }
    .toc ul { list-style: none; padding: 10px 0; }
    .toc li a {
      display: flex; align-items: center; gap: 11px;
      padding: 9px 18px;
      color: var(--muted); text-decoration: none;
      font-size: .82rem; font-weight: 500;
      border-left: 3px solid transparent;
      transition: all .2s;
    }
    .toc li a:hover, .toc li a.active {
      color: var(--brand-light);
      background: var(--pill-bg);
      border-left-color: var(--accent);
    }
    .toc li a .n {
      width: 21px; height: 21px; flex-shrink: 0;
      background: var(--pill-bg); border-radius: 50%;
      font-size: .7rem; font-weight: 700; color: var(--brand);
      display: flex; align-items: center; justify-content: center;
      transition: all .2s;
    }
    .toc li a:hover .n, .toc li a.active .n {
      background: var(--brand); color: #fff;
    }
    .toc-footer {
      padding: 14px 18px;
      border-top: 1px solid var(--border);
      font-size: .76rem; color: var(--muted);
      text-align: center;
    }
    .toc-footer a { color: var(--brand-light); text-decoration: none; }

    /* ─── MAIN ─── */
    .main { min-width: 0; }

    .notice-bar {
      background: var(--accent-soft);
      border: 1px solid #fcd34d;
      border-left: 4px solid var(--accent);
      border-radius: 12px; padding: 14px 18px;
      font-size: .84rem; color: #92400e;
      display: flex; align-items: flex-start; gap: 11px;
      margin-bottom: 32px;
    }
    .notice-bar svg { flex-shrink: 0; margin-top: 1px; }

    /* ─── CARDS ─── */
    .card {
      background: var(--surface);
      border: 1px solid var(--border);
      border-radius: var(--radius);
      box-shadow: var(--shadow-sm);
      margin-bottom: 20px;
      overflow: hidden;
      transition: box-shadow .25s, transform .2s;
    }
    .card:hover { box-shadow: var(--shadow-md); }

    .card-head {
      display: flex; align-items: center; gap: 15px;
      padding: 20px 26px;
      border-bottom: 1px solid transparent;
      cursor: pointer; user-select: none;
      transition: background .2s;
    }
    .card.open .card-head {
      border-bottom-color: var(--border);
      background: #fafcff;
    }
    .card-icon {
      width: 44px; height: 44px; flex-shrink: 0;
      border-radius: 12px;
      display: flex; align-items: center; justify-content: center;
      font-size: 1.15rem;
      background: var(--pill-bg);
    }
    .card-meta { flex: 1; }
    .card-meta h2 {
      font-size: 1rem; font-weight: 700; color: var(--brand);
      margin-bottom: 2px;
    }
    .card-meta p { font-size: .77rem; color: var(--muted); }
    .chevron {
      color: var(--muted); flex-shrink: 0;
      transition: transform .3s;
    }
    .card.open .chevron { transform: rotate(180deg); }

    .card-body {
      max-height: 0; overflow: hidden;
      transition: max-height .42s ease, padding .3s;
      padding: 0 26px;
    }
    .card.open .card-body {
      max-height: 2200px;
      padding: 24px 26px 28px;
    }

    /* body typography */
    .card-body p { color: var(--muted); font-size: .91rem; margin-bottom: 13px; }
    .card-body p:last-child { margin-bottom: 0; }
    .card-body h3 {
      font-size: .9rem; font-weight: 700; color: var(--text);
      margin: 18px 0 8px;
    }
    .card-body ul {
      list-style: none; padding: 0;
      display: flex; flex-direction: column; gap: 7px;
      margin-bottom: 14px;
    }
    .card-body ul li {
      display: flex; align-items: flex-start; gap: 10px;
      font-size: .89rem; color: var(--muted);
    }
    .card-body ul li::before {
      content: ''; display: block;
      width: 6px; height: 6px; min-width: 6px;
      background: var(--accent); border-radius: 50%;
      margin-top: 9px;
    }
    .card-body a { color: var(--brand-light); }

    table {
      width: 100%; border-collapse: collapse;
      font-size: .84rem; margin: 14px 0;
    }
    table th {
      background: var(--pill-bg);
      color: var(--brand); font-weight: 700;
      padding: 10px 14px; text-align: left;
      border: 1px solid var(--border);
    }
    table td {
      padding: 9px 14px; color: var(--muted);
      border: 1px solid var(--border);
    }
    table tr:nth-child(even) td { background: #f9fbfe; }

    .callout {
      background: linear-gradient(135deg, #eef3fb, #dfe9ff);
      border: 1px solid #bfcff0;
      border-radius: 10px; padding: 15px 18px;
      font-size: .87rem; color: var(--brand);
      margin: 14px 0;
    }
    .callout strong { color: var(--brand); }

    .tag {
      display: inline-block;
      background: var(--pill-bg); color: var(--brand-light);
      font-size: .73rem; font-weight: 700;
      padding: 3px 11px; border-radius: 50px;
      letter-spacing: .3px; margin: 2px 3px;
    }

    /* ─── CONTACT BLOCK ─── */
    .contact-block {
      border-radius: var(--radius);
      background: linear-gradient(135deg, #071b40 0%, var(--brand) 60%, #1a4fa8 100%);
      color: #fff;
      padding: 44px 36px;
      text-align: center;
      position: relative; overflow: hidden;
    }
    .contact-block::before {
      content: '';
      position: absolute; inset: 0; pointer-events: none;
      background: radial-gradient(ellipse at 70% 10%, rgba(245,158,11,.18), transparent 55%);
    }
    .contact-block h2 {
      font-family: 'Instrument Serif', serif;
      font-size: 1.9rem; margin-bottom: 8px;
      position: relative; z-index: 1;
    }
    .contact-block > p {
      color: rgba(255,255,255,.68); font-size: .9rem;
      margin-bottom: 28px; position: relative; z-index: 1;
    }
    .contact-grid {
      display: grid; grid-template-columns: repeat(auto-fit, minmax(190px, 1fr));
      gap: 14px; text-align: left; position: relative; z-index: 1;
    }
    .c-item {
      background: rgba(255,255,255,.09);
      border: 1px solid rgba(255,255,255,.14);
      border-radius: 12px; padding: 15px 17px;
    }
    .c-item .lbl {
      font-size: .7rem; text-transform: uppercase;
      letter-spacing: 1px; color: rgba(255,255,255,.45);
      margin-bottom: 5px;
    }
    .c-item .val { font-size: .87rem; font-weight: 600; color: #fff; }
    .c-item a { color: var(--accent)!important; text-decoration: none; }

    /* ─── FOOTER ─── */
    footer {
      background: #050f1e;
      padding: 20px 28px;
      text-align: center;
      font-size: .78rem; color: rgba(255,255,255,.4);
    }
    footer a { color: var(--accent); text-decoration: none; margin: 0 6px; }

    /* ─── RESPONSIVE ─── */
    @media (max-width: 920px) {
      .wrap { grid-template-columns: 1fr; }
      .toc { position: static; }
    }
    @media (max-width: 600px) {
      .nav-links { display: none; }
      .hero { padding: 52px 20px 44px; }
      .wrap { padding: 28px 16px 60px; gap: 24px; }
      .card-head { padding: 16px 18px; }
      .card.open .card-body { padding: 18px; }
      .contact-block { padding: 32px 20px; }
    }
  